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Keywords: auditors
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Journal Articles
The Accounting Review (2023) 98 (6): 197–221.
Published: 01 October 2023
...Brent A. Garza ABSTRACT I examine inspector-auditor interactions and test proposed changes to the existing inspection process using a stylized experiment with real-effort and repeated interactions. I first show that when holding incentives constant, if inspectors perceive incentives...
Journal Articles
The Accounting Review (2022) 97 (4): 51–73.
Published: 01 July 2022
...) and the interest rate paid on large deposits (InterestRate). Finally, we control for characteristics related to audit quality, including whether the bank is audited by an expert auditor (ExpertAuditor) and the size of the bank's auditor (AuditorSize). 12 We provide detailed...
Journal Articles
The Accounting Review (2022) 97 (3): 309–341.
Published: 01 May 2022
... of Business, Department of Accounting and Management Information Systems, Columbus, OH, USA. Editor's note: Accepted by Wayne R. Landsman, under the Senior Editorship of Mary E. Barth. 1 5 2019 1 5 2021 2022 accounting standards auditors FASB Financial Accounting Standards...
Journal Articles
The Accounting Review (2017) 92 (2): 19–40.
Published: 01 March 2017
...Gil Soo Bae; Seung Uk Choi; Dan S. Dhaliwal; Phillip T. Lamoreaux ABSTRACT This study examines the relation between auditors and their clients' investment efficiency. We hypothesize and find that auditor characteristics that proxy for an auditor's knowledge and resources are associated with higher...